与原会计政策变更准则相比 ,修订后的会计政策变更准则增加了以下条款 :企业滥用会计政策、会计估计及其变更 ,应当作为重大会计差错予以更正。这里所指的滥用会计政策、会计估计及其变更 ,是指企业在具体运用会计制度和会计准则所允许选用的会计政策 ,以及企业在具体运用会计 Compared with the original accounting policy change rule, the revised accounting policy change rule added the following clause: Enterprise misappropriation of accounting policy, accounting estimate and its change should be corrected as significant accounting error. Abuse accounting policies referred to here, accounting estimates and changes, refers to the specific use of accounting systems in enterprises and accounting standards allowed by the selection of accounting policies, as well as enterprises in the specific application of accounting